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THE ANALYSIS OF COMPANY CHARACTERISTIC INFLUENCE TOWARD CSR DISCLOSURE: EMPIRICAL EVIDENCE OF MANUFACTURING COMPANIES LISTED IN JSX

open access: yesJurnal Akuntansi dan Auditing Indonesia, 2008
This paper investigates the influence of company characteristic toward Corporate Social Responsibility disclosure. The research is using the proxy of management ownership, leverage, size, profitability and company profile as the variable of company ...
Arief Rahman, Kurnia Nur Widyasari
doaj  

Foreign direct investment and innovation in Central and eastern Europe : evidence from Estonia [PDF]

open access: yes
A growing literature is trying to analyse the productivity gap between domestic and foreign firms with differences in innovation indicators. In our paper we analyse the relationship between inward and outward FDI at either company or industry level and ...
Masso, Jaan   +2 more
core  

A Concept of a Digital and Traceable Manufacturing Documentation Based on Formalized Process Description Applied on Composite Aircraft Moveable

open access: yesAdvanced Engineering Materials, EarlyView.
The documentation of component manufacture has become an essential part of today's production processes, especially for the analysis and optimization of production or component design with regard to structural performance, economic efficiency, and sustainability.
Björn Denker   +4 more
wiley   +1 more source

EFFECTS OF FIRM-SPECIFIC FACTORS ON R&D EXPENDITURES OF AGRIBUSINESS COMPANIES [PDF]

open access: yes
The objective of this paper is to determine how the firm's infrastructure, the financial characteristics of a company (net income, sales), and the organizational structure (number of acquisitions, age of establishment of the firm) affect R&D investments ...
David UBILAVA, Maud ROUCAN-KANE, Pei XU
core  

Engineering Deformation and Failure in Diamond Triply Periodic Minimal Surface Lattices via 3D Wall‐Thickness Grading

open access: yesAdvanced Engineering Materials, EarlyView.
The work demonstrates that strategic wall‐thickness grading in diamond triply periodic minimal surface lattices enables precise tuning of deformation and failure behavior under compression. Different gradation patterns guide how and where the structure collapses, improving energy absorption or promoting controlled brittle failure.
Giovanni Rizza   +3 more
wiley   +1 more source

KARAKTERISTIK PERUSAHAAN SEBAGAI ANTESEDEN PENGUNGKAPAN WAJIB INFORMASI AKUNTANSI

open access: yesJurnal Economia, 2016
Abstrak: Karakteristik Perusahaan Sebagai Anteseden Pengungkapan Wajib Informasi Akuntansi. Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik perusahaan yang meliputi ukuran perusahaan, umur perusahaan, profitabilitas, leverage, dan ...
Andian Ari Istiningrum
doaj  

Accounting for Financial Instruments: An Analysis of the Determinants of Disclosure in the Portuguese Stock Exchange [PDF]

open access: yes
This paper analyzes the determinants of disclosure level in the accounting for financial instruments of Portuguese listed companies. We have constructed an index of disclosure based on IAS 32 and 39 disclosure requirements and computed the index score ...
Lúcia Lima Rodrigues   +1 more
core  

Substrate Stress Relaxation Regulates Cell‐Mediated Assembly of Extracellular Matrix

open access: yesAdvanced Functional Materials, EarlyView.
Silicone‐based viscoelastic substrates with tunable stress relaxation reveal how matrix mechanics regulates cellular mechanosensing and cell‐mediated matrix remodelling in the stiff regime. High stress relaxation promotes assembly of fibronectin fibril‐like structures, increased nuclear localization of YAP and formation of β1 integrin‐enriched ...
Jonah L. Voigt   +2 more
wiley   +1 more source

Positive‐Tone Nanolithography of Antimony Trisulfide with Femtosecond Laser Wet‐Etching

open access: yesAdvanced Functional Materials, EarlyView.
A butyldithiocarbamic acid (BDCA) etchant is used to fabricate various micro‐ and nanoscale structures on amorphous antimony trisulfide (a‐Sb2S3) thin film via femtosecond laser etching. Numerical analysis and experimental results elucidate the patterning mechanism on gold (reflective) and quartz (transmissive) substrates.
Abhrodeep Dey   +12 more
wiley   +1 more source

What are Firms? Evolution from Birth to Public Companies [PDF]

open access: yes
We study how firm characteristics evolve from early business plan to initial public offering to public company for 49 venture capital financed companies. The average time elapsed is almost 6 years.
Kaplan, Steven N.   +2 more
core  

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